<TABLE> <S> <C>


<ARTICLE>                     5


<LEGEND>
                      PLAY CO. TOYS & ENTERTAINMENT CORP.


                                  Exhibit 27.01

                             FINANCIAL DATA SCHEDULE

This schedule  contains  summary  information  extracted from the Balance Sheet,
Statement of Operations,  Statement of Cash Flows and Notes thereto incorporated
in Part I, Item 7, of this Form  10-KSB  and is  qualified  in its  entirety  by
reference to such financial statements.
</LEGEND>

<S>                             <C>
                <PERIOD-TYPE>                                                                        12-mos
                <FISCAL-YEAR-END>                                                               Mar-31-2000
                <PERIOD-END>                                                                    Mar-31-2000
                <CASH>                                                                            6,179,007
                <SECURITIES>                                                                              0
                <RECEIVABLES>                                                                       796,405
                <ALLOWANCES>                                                                       (119,949)
                <INVENTORY>                                                                      14,111,236
                <CURRENT-ASSETS>                                                                 20,986,699
                <PP&E>                                                                           12,561,434
                <DEPRECIATION>                                                                  (5,162,813)
                <TOTAL-ASSETS>                                                                   32,283,781
                <CURRENT-LIABILITIES>                                                             7,436,310
                <BONDS>                                                                                   0
                                                                                     0
                                                                                       8,099,154
                <COMMON>                                                                                  0
                <OTHER-SE>                                                                        5,680,536
                <TOTAL-LIABILITY-AND-EQUITY>                                                     32,283,781
                <SALES>                                                                          37,252,210
                <TOTAL-REVENUES>                                                                          0
                <CGS>                                                                            22,054,725
                <TOTAL-COSTS>                                                                             0
                <OTHER-EXPENSES>                                                                 22,996,151
                <LOSS-PROVISION>                                                                          0
                <INTEREST-EXPENSE>                                                                1,819,458
                <INCOME-PRETAX>                                                                  (9,618,124)
                <INCOME-TAX>                                                                     (9,618,124)
                <INCOME-CONTINUING>                                                              (8,665,367)
                <DISCONTINUED>                                                                            0
                <EXTRAORDINARY>                                                                     650,000
                <CHANGES>                                                                                 0
                <NET-INCOME>                                                                     (8,015,367)
                <EPS-BASIC>                                                                           (1.58)
                <EPS-DILUTED>                                                                         (1.58)


</TABLE>



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